In my project I want to have LED indicating device that is currently active.I do it on SPI bus connecting led to SS pins, as you know, in such solution I have to invert login on SS pin. I also would like to have resistor for limiting power and brightness of led.

Neither of the circuits are optimal because they both take more current when the LED is off. The transistor is being used as a switch in parallel with the load instead of in series with the load which is the preferred technique.

With an LED and series resistor the Arduino output can drive this directly if current is 30mA or less - and you can drive in either sense (active high, active low) as the Arduino sources and sinks current equally well.

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It is HIGH when device is deselected and LOW when we select device, so in order to lit led when device is working (is selected) I have to Invert logic (Led lit when SS is LOW).

I do not know other solution, if there is any I would appreciate any tips.

Yes, simply wire the external led such that it's anode pin is wired to ground and it's cathode pin is wired through a series current limiting resistor to the SS pin. When SS pin is low, led will light up.

Yes, simply wire the external led such that it's anode pin is wired to ground and it's cathode pin is wired through a series current limiting resistor to the SS pin. When SS pin is low, led will light up.

Wouldn't the SS pin have to be less than 0 v (assuming ground is 0v) for the LED to be forward biased?

I'm sorry I kind of screwed that up. For a led with resistor to light up when a output pin (your SS pin) is low only requires you wire the resistor to the SS pin, other end of resistor to the cathode of the led, anode of the led wires to +5vdc pin. The led will be forward biased (and light up) when the SS pin is low.

[quoteis this required for one way conversion (5V->3v3)][/quote]For maximum signal fidelity, speed and noise immunity then yes. However as I said a potential divider is a fudge that will work in most (but not all) circumstances.